Chart 9.1 Australian indirect tax revenue, 2013-14
Note: Excludes the GST. Other indirect taxes include the passenger movement charge, broadcasting license fees, the carbon pricing mechanism and a range of other levies, penalties and charges. Source: Australian Government 2014, 2013-14 Final Budget Outcome, Australian Government, Canberra. This chart illustrates the composition of Australian Government indirect tax revenue in the year 2013-14. In that year, Australian Government indirect taxes, other than the GST, raised $46.7 billion. The greatest contributors to indirect tax revenue (other than GST) were fuel excises and customs duties at $18.3 billion, tobacco excise and customs duty at $8.5 billion, and alcohol excises and customs duties and the wine equalisation tax at $5.9 billion.
| Item | $b |
|---|---|
| Fuel excise and customs duty | 18.3 |
| Tobacco excise and customs duty | 8.5 |
| Alcohol excise, alcohol customs duty and wine equalisation tax | 5.9 |
| Luxury car tax | 0.5 |
| Agricultural levies | 0.5 |
| Other customs duty | 3.0 |
| Other indirect taxes | 10.0 |
| Indirect taxation (excl. GST) | 46.7 |
| GST | 55.5 |
| Total indirect taxation | 102.2 |
| Total taxation | 351.1 |
Chart 9.2 Alcohol tax paid per standard drink, August 2014
Source: Treasury estimates. This chart illustrates the non-GST taxation of different types of alcohol per standard drink of alcohol. The amount of taxation per standard drink varies widely for different types of alcohol. A $13 cask of wine and draught beer with low alcohol content have the lowest rates of non-GST tax, incurring $0.05 and $0.06 per standard drink respectively. Non-traditional ciders, ready-to-drink beverages and spirits have the highest rates, with each incurring $1.01 of non-GST tax per standard drink.
| Alcohol type | Non-GST tax |
|---|---|
| Cask Wine ($13 value) | $ 0.05 |
| Draught beer - low alcohol | $ 0.06 |
| Draught beer - mid-strength | $ 0.22 |
| Bottle wine ($15 value) | $ 0.28 |
| Packaged beer - low alcohol | $ 0.29 |
| Draught beer - full strength | $ 0.32 |
| Cider - traditional | $ 0.47 |
| Packaged beer - full strength | $ 0.45 |
| Brandy | $ 0.94 |
| Bottle wine ($50 value) | $ 0.94 |
| Spirits | $ 1.01 |
| Ready-to-drink | $ 1.01 |
| Cider - non-traditional | $ 1.01 |
| Alcohol % | Price ($) | Bottle capacity (L) | |
|---|---|---|---|
| Draught beer - low strength | 2.7 | n/a | n/a |
| Draught beer - mid strength | 3.5 | n/a | n/a |
| Draught beer - full strength | 4.6 | n/a | n/a |
| Packaged beer- low strength | 2.7 | n/a | n/a |
| Packaged beer - full strength | 4.6 | n/a | n/a |
| Spirits | 40 | n/a | n/a |
| RTD | 5 | n/a | n/a |
| Brandy | 37 | n/a | n/a |
| Cider (non-traditional) | 5 | n/a | n/a |
| $15 bottle wine | 13 | 15 | 0.75 |
| Cask Wine | 13 | 13 | 4 |
| $50 bottle wine | 13 | 50 | 0.75 |
| Cider (traditional) | 5 | 4.5 | 0.35 |